RSJPDHK adalah RS pemerintah di bawah Kementerian Kesehatan yang ditetapkan sebagai rumah sakit BLU (Badan Layanan Umum) Kementerian Kesehatan yang telah melaksanakan remunerasi sejak tahun 2008. Implementasi kebijakan remunerasi di RSJPDHK ditetapkan melalui keluarnya KMK 165 tahun 2008. Pada tahun 2011 yang mengatur sistem tunjangan kinerja. Tujuannya adalah melaksanakan reformasi birokrasi maka perlu diberikan tunjangan kinerja. Tujuan penelitian ini yaitu melakukan kajian terhadap sistem remunerasi berdasarkan Keputusan Menteri Keuangan nomor 165 Tahun 2008 yang telah diterapkan di RSJPDHK dan sistem remunerasi berdasarkan Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi nomor 63 Tahun 2011 yang akan diterapkan di Instansi Pemerintah. Penelitian ini melakukan analisis kesenjangan antara sistem remunerasi RSJPDHK berdasarkan KMK nomor 165 tahun 2008 dengan Permen PAN nomor 63 tahun 2011.Dari hasil FGD dengan para dokter spesiaslis jantung RSJPDHK dan wawancara mendalam para informan bahwa KMK nomor 165 tahun 2008 dasarnya adalah PP 23 tahun 2005 tentang BLU sedangkan Permen PAN nomor 63 tahun 2011 tidak berdasarkan PP 23 tahun 2005 tentang BLU. Sehingga Permen PAN nomor 63 tahun 2011 dapat dipergunakan pada tatanan birokrasi dan tidak bisa dipergunakan untuk RS BLU. Keadaan tersebut akan berdampak terjadinya kesenjangan pada segala aplikasi pelaksanaan sistem remunerasi pada RS BLU. Kesimpulan dari penelitian ini yaitu penerapan KMK nomor 165 tahun 2008 di RSJPDHK sudah tepat. Permen PAN nomor 63 tahun 2011tepat apabila diterapkan di institusi dengan tatanan birokrat.Saran yang diberikan yaitu melakukan monitoring dan evaluasi pelaksanaan sistem remunerasi yang berjalan di RSJPDHK berdasarkan KMK No. 165 Tahun 2008 sebagai upaya penyempurnaan. Permen Pan No. 63 tahun 2011 harus dilengkapi dengan peraturan yang sesuai jika akan dilaksanakan pada institusi BLU.

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National Cardiovascular Center Harapan Kita (NCCHK) is a public hospital which structurally located under Ministry of Health and defined as a Public Service Board. The Ministry of Health has been implemented the remuneration system since 2008. The implementation of these policies in NCCHK are set through a decree of the Minister of Finance No.165 in 2008. In 2011, the Minister of Administrative and Bureaucratic Reform published a decree No.63 to regulate the performance allowance.

The aim is, to implement a bureaucratic reform, it is necessary to give the performance allowance. To review the remuneration system based on a decree of the Minister of Finance No.165, 2008 which has been applied in NCCHK and the remuneration system based on a decree of the Minister of Administrative and Bureaucratic Reform No.63, 2011 which will be applied in governmental bodies. Perform a gap analysis between the remuneration system based on a decree of the Minister of Finance No.165, 2008 and a decree of the Minister of Administrative and Bureaucratic Reform No.63, 2011.

From the results of the focused group discussions with NCCHK cardiologists and in-depth interview with informants, it was conclude that a decree of the Minister of Finance No.165, 2008 is essentially based on a Government Ordinance No.23, 2005 about Public Service Board. However, a decree of the Minister of Administrative and Bureaucratic Reform No.63, 201 was not based on this Government Ordinance so that it cannot be used in a hospital that become a Public Service Board. This situation will end with the occurrence of gaps in the implementation of any applied system in the public-service-board hospital remuneration.

Conclusion. The application of the decree of the Minister of Finance No.165,2008 is appropriate for public-service-board hospitals. The decree of the Minister of Administrative and Bureaucratic Reform No.63, 2011 is applicable when it is applied in institutions with bureaucratic order.

Suggestion. To monitor and evaluate the implementation of the remuneration system that running on NCCHK based on a decree of the Minister of Finance No.165, 2008 as efforts to improve. The decree of the Minister of Administrative and Bureaucratic Reform No.63, 2011 should be equipped with appropriate regulations if it would be implemented on public-service-board institutions.